MINDMAP: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MINDMAP
Largest movements
- Cash +€6,002
up €6,002 (+16.5%), from €36,331 to €42,333
mainly Net result for the year (+€40,813) and Receivables after one year (+€5,000)
- Receivables after one year -€5,000
down €5,000 (-34.3%), from €14,583 to €9,583
- Receivables within one year +€1,301
up €1,301 (+12.4%), from €10,469 to €11,770
of which Other amounts receivable: +€1,038
- Tangible fixed assets -€659
down €659 (-59.4%), from €1,110 to €451
- Profit (loss) carried forward +€40,813
up €40,813 (+1118.8%), from €3,648 to €44,461
- Other debts -€39,732
down €39,732 (-98.5%), from €40,341 to €609
- Gross operating margin -€3,402
down €3,402 (-6.1%), from €56,006 to €52,604
- Taxes -€868
down €868 (-7.4%), from €11,770 to €10,902
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,494 | €64,137 | +€1,643 | +2.6% |
| Fixed assets | 21/28 | €1,110 | €451 | -€659 | -59.4% |
| Tangible fixed assets | 22/27 | €1,110 | €451 | -€659 | -59.4% |
| Furniture and vehicles | 24 | €1,110 | €451 | -€659 | -59.4% |
| Current assets | 29/58 | €61,384 | €63,686 | +€2,303 | +3.8% |
| Amounts receivable after more than one year | 29 | €14,583 | €9,583 | -€5,000 | -34.3% |
| Other amounts receivable | 291 | €14,583 | €9,583 | -€5,000 | -34.3% |
| Amounts receivable within one year | 40/41 | €10,469 | €11,770 | +€1,301 | +12.4% |
| Trade receivables | 40 | €10,409 | €10,672 | +€263 | +2.5% |
| Other amounts receivable | 41 | €60 | €1,098 | +€1,038 | +1722.6% |
| Cash at bank and in hand | 54/58 | €36,331 | €42,333 | +€6,002 | +16.5% |
| Total equity and liabilities | 10/49 | €62,494 | €64,137 | +€1,643 | +2.6% |
| Equity | 10/15 | €7,148 | €47,961 | +€40,813 | +571.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,648 | €44,461 | +€40,813 | +1118.8% |
| Amounts payable | 17/49 | €55,346 | €16,176 | -€39,169 | -70.8% |
| Amounts payable within one year | 42/48 | €55,267 | €16,092 | -€39,175 | -70.9% |
| Financial debts | 43 | €24 | €8 | -€16 | -66.6% |
| Credit institutions | 430/8 | €24 | €8 | -€16 | -66.6% |
| Trade debts | 44 | - | €8 | +€8 | |
| Suppliers | 440/4 | - | €8 | +€8 | |
| Taxes, remuneration and social security | 45 | €14,902 | €15,467 | +€565 | +3.8% |
| Taxes | 450/3 | €12,259 | €12,294 | +€35 | +0.3% |
| Remuneration and social security | 454/9 | €2,643 | €3,173 | +€530 | +20.1% |
| Other amounts payable | 47/48 | €40,341 | €609 | -€39,732 | -98.5% |
| Accrued charges and deferred income | 492/3 | €79 | €84 | +€5 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,008 | €794 | -€215 | -21.3% |
| Other operating charges | 640/8 | €62 | €51 | -€11 | -18.2% |
| Gross operating margin | 9900 | €56,006 | €52,604 | -€3,402 | -6.1% |
| Operating profit (loss) | 9901 | €54,936 | €51,760 | -€3,176 | -5.8% |
| Financial income | 75/76B | €292 | €242 | -€50 | -17.1% |
| Recurring financial income | 75 | €292 | €242 | -€50 | -17.1% |
| Financial charges | 65/66B | €251 | €287 | +€36 | +14.2% |
| Recurring financial charges | 65 | €251 | €287 | +€36 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €54,976 | €51,715 | -€3,261 | -5.9% |
| Income taxes | 67/77 | €11,770 | €10,902 | -€868 | -7.4% |
| Profit (loss) for the period | 9904 | €43,206 | €40,813 | -€2,393 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,206 | €40,813 | -€2,393 | -5.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.